Webcast: Foreign Trusts: The Basics (CAFTSD16)
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When: 11/9/2016
10:30 AM until 11:30 AM
Where: Webcast
United States
Presenter: Haoshen Zhong, Esq.

Online registration is closed.
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Acronym CAFTSD16
CPE 1 hour
Vendor CalCPA
Level Overview
Yellow Book No
Prerequisite None
Who should attend CPAs and lawyers.
Members $30
CPA Non-Members $50

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.


Transactions with foreign trusts have significant information reporting requirements, and they often come with tax consequences. Learn how to distinguish between domestic and foreign trusts and between foreign grantor and nongrantor trusts, as well as how to identify the information returns required when U.S. persons become involved with these trusts.

Materials are provided as an ebook.


  • Determine when U.S. estate, gift and income tax will apply to assets and income of foreign trusts.
  • Identify when Form 3520 and Form 3520-A are required, who needs to file them and what type of information needs to be shown.


  • Foreign grantor and nongrantor trusts
  • Beneficiary statements: Form 3520 and Form 3520-A